United Kingdom VAT & Duties Tribunals Decisions

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Cite as: [2004] UKVAT V18707

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Fabrenco Ltd v Customs and Excise [2004] UKVAT V18707 (21 July 2004)

 


18707

MANCHESTER TRIBUNAL CENTRE Reference No: MAN/03/693

FABRENCO LTD Appellant

- and -

THE COMMISSIONERS OF CUSTOMS & EXCISE Respondents

Tribunal Chairman: David Demack

Sitting in public at York on the 8^th July 2004

DIRECTION

under Rule 30(8)

This appeal against a decision of the Respondents with respect to the surcharge assessments arising from defaults numbered 1 to 4 inclusive on the Schedule hereto and being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 as amended coming on for hearing this day

And upon hearing Mr M Payne for the Appellant and Mr B Haley of the Solicitor's office of HM Customs and Excise for the Respondents

And this tribunal having heard this appeal and having announced its decision

And the Appellant and the Respondents by their said representatives stating pursuant to rule 30(8) of the said Rules as amended that they do not require the said decision to be recorded in a written document in accordance with rule 30(1) of the said Rules

This tribunal finds that the Appellant does have a reasonable excuse for the defaults numbered 1 to 4 on the said Schedule and discharges the resulting assessments

It further discharges the assessment arising from default number 5 (which becomes a surcharge liability notice), and reduces that arising from default number 6 to £1,125.02

And this tribunal directs that this appeal is allowed

And that there is to be no direction as to costs

THE SCHEDULE

Default No	Period	Tax on return	Surcharge assessment issued	Rate%	Amount	Reduced Rate	Amount
1	02/02	26976.09	25.06.02	15	4046.41	Nil	Nil
2	05/02	40796.04	08.10.02	15	6119.40	Nil	Nil
3	08/02	26068.30	16.10.02	15	3910.24	Nil	Nil
4	11/02	57429.81	25.02.03	15	8614.47	Nil	Nil
5	02/03	51954.12	11.04.03	15	7793.11	Nil*	Nil
6	08/03	56251.53	17.10.03	15	8437.72	2	1125.02

* becomes surcharge liability notice.

David Demack

Chairman

Released:21/07/2004

©CROWN COPYRIGHT 2004